Withdrawal shares following the settlement of the Lehman treasury shares

11

(25,643)

–

–

–

–

–

–

Other movements in investments in associates:

Dilution

6

–

–

–

–

3,561

–

3,561

Allocation equity component convertible bond 2

6

–

–

–

–

9,947

–

9,947

Balance as of December 31, 2014

62,968,184

2,553

216,322

(27,733)

1,497,109

54,770

1,743,021

Net earnings

–

–

–

–

157,277

–

157,277

Other comprehensive income

11

–

–

–

–

–

137,311

137,311

Total comprehensive income (loss)

–

–

–

157,277

137,311

294,588

Dividend paid to common shareholders

–

–

–

–

(37,158)

–

(37,158)

Compensation expense share based payments

12

–

–

8,213

–

–

–

8,213

Exercise stock options out of treasury shares

12

630,600

–

(2,667)

20,985

(6,886)

–

11,432

Purchase of common shares

11

(1,892,397)

–

–

(77,252)

–

–

(77,252)

Other movements in investments in associates:

Dilution

6

–

–

–

–

5,535

–

5,535

Balance as of December 31, 2015

61,706,387

2,553

221,868

(84,000)

1,615,877

192,081

1,948,379

Other reserves consist of the currency translation reserve and the reserve for proportionate share in other comprehensive income investments in associates. See Note 11.

In 2014 convertible bonds were issued by ASMPT that containing both liability and conversion option components. These components are classified separately into respective items on initial recognition in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. The conversion option classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognized and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the conversion option classified as equity will remain in equity until the conversion option is exercised.